TY - BOOK ID - 85296619 TI - Resolving transfer pricing disputes : a global analysis AU - Baistrocchi, Eduardo AU - Roxan, Ian PY - 2012 SN - 1139898647 1139904582 1139208128 1107026598 PB - Cambridge : Cambridge University Press, DB - UniCat KW - International business enterprises KW - Transfer pricing KW - Corporations KW - LAW / Taxation. KW - Law, Politics & Government KW - Law, General & Comparative KW - Business corporations KW - C corporations KW - Corporations, Business KW - Corporations, Public KW - Limited companies KW - Publicly held corporations KW - Publicly traded corporations KW - Public limited companies KW - Stock corporations KW - Subchapter C corporations KW - Business enterprises KW - Corporate power KW - Disincorporation KW - Stocks KW - Trusts, Industrial KW - Taxation KW - Law and legislation. KW - Law and legislation UR - https://www.unicat.be/uniCat?func=search&query=sysid:85296619 AB - Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents. ER -